Germany and Switzerland Extend Agreement on Taxation of Cross-Border Workers During COVID-19 Pandemic

The Swiss Federal Tax Administration has published an agreement signed on 27 April 2021 that extends until 30 June 2021 the agreement between Germany and Switzerland concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement, originally signed 11 June 2020, essentially provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting …